2011 ORS § 323.085¹
Presumptions regarding distribution and prepayment of tax

(1) Unless the contrary is established, it shall be presumed that all cigarettes acquired by a distributor are untaxed cigarettes, and that all cigarettes manufactured in this state or transported to this state, and no longer in the possession of the distributor, have been distributed.

(2) All taxes paid pursuant to the provisions of ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes) are intended to be direct taxes on the retail consumer for which required prepayment, through the purchase and affixation of tax stamps, is only to achieve convenience and facility in the collection and administration of the tax. When the tax is paid by any person other than the retail consumer, the payment shall be considered an advance payment to be added to the price of the cigarette and recovered from the retail consumer. Except for a person selling cigarettes through a vending machine or machines, any person selling cigarettes at retail shall state or separately display in the retail premises a notice of the amount of the tax included in the selling price and charged or payable pursuant to ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes). The provisions of this subsection do not affect the method of prepayment of the tax as provided by ORS 323.005 (Short title) to 323.482 (Offense of unlawful distribution of cigarettes). [1965 c.525 §§28,31; 2003 c.804 §12]